SRJC Course Outlines

1/18/2021 6:59:23 PMBMG 55 Course Outline as of Fall 2013

Reinstated Course
CATALOG INFORMATION

Discipline and Nbr:  BMG 55Title:  BUS MGMT ACCTG  
Full Title:  Business Management Accounting
Last Reviewed:10/8/2018

UnitsCourse Hours per Week Nbr of WeeksCourse Hours Total
Maximum3.00Lecture Scheduled3.0017.5 max.Lecture Scheduled52.50
Minimum3.00Lab Scheduled06 min.Lab Scheduled0
 Contact DHR0 Contact DHR0
 Contact Total3.00 Contact Total52.50
 
 Non-contact DHR0 Non-contact DHR Total0

 Total Out of Class Hours:  105.00Total Student Learning Hours: 157.50 

Title 5 Category:  AA Degree Applicable
Grading:  Grade or P/NP
Repeatability:  00 - Two Repeats if Grade was D, F, NC, or NP
Also Listed As: 
Formerly: 

Catalog Description:
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Introduction to accounting concepts required of supervisory management personnel. The interpretation of financial reports, budgets, profit center data, and other control information used by supervisors. Concepts of cost accounting and budget preparation are emphasized.

Prerequisites/Corequisites:


Recommended Preparation:
Eligibility for ENGL 100 or ESL 100

Limits on Enrollment:

Schedule of Classes Information
Description: Untitled document
Introduction to accounting concepts required of supervisory management personnel. The interpretation of financial reports, budgets, profit center data, and other control information used by supervisors. Concepts of cost accounting and budget preparation are emphasized.
(Grade or P/NP)

Prerequisites:
Recommended:Eligibility for ENGL 100 or ESL 100
Limits on Enrollment:
Transfer Credit:CSU;
Repeatability:00 - Two Repeats if Grade was D, F, NC, or NP

ARTICULATION, MAJOR, and CERTIFICATION INFORMATION

Associate Degree:Effective:Inactive:
 Area:
 
CSU GE:Transfer Area Effective:Inactive:
 
IGETC:Transfer Area Effective:Inactive:
 
CSU Transfer:TransferableEffective:Fall 2013Inactive:
 
UC Transfer:Effective:Inactive:
 
C-ID:

Certificate/Major Applicable: Both Certificate and Major Applicable



COURSE CONTENT

Outcomes and Objectives:
Upon completion of the course, students will be able to:
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Upon completion of the course, students will be able to:
1.  Define the role of accounting in business.
2.  Apply basic accounting and accrual accounting concepts.
3.  Explain accounting for merchandising and manufacturing businesses.
4.  Identify and explain fixed assets and intangible assets.
5.  Explain liabilities and stockholders' equity.
6.  Analyze and explain a financial statement.
7.  Analyze and explain cost behavior and cost-volume-profit.
8.  Explain differential analysis and product pricing.
9.  Analyze and explain capital investment.

Topics and Scope
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A.  Basic Accounting Principles
    1)   Financial statements
    2)   Accounting concepts
B.  Accrual and Cash Accounting Concepts
    1)   Income statements
    2)   Balance sheets
    3)   Accounting cycle
C.  Accounting for Merchandising Businesses
    1)   Cost of goods sold
    2)   Sales Transactions
    3)   Receivables and Inventory
D.  Fixed and Intangible Assets
    1)   Cost of  Assets
    2)   Depreciation
    3)   Disposal of assets
    4)   Natural resources
    5)   Intangibles
E.  Liabilities and Stockholder's Equity
    1)   Liabilities
    2)   Bonds
    3)   Stocks
    4)   Dividends
    5)   Retained Earnings
F.  Financial Statement Analysis
    1)   Liquidity
     2)   Profitability
    3)   Corporate Reporting Requirements
G.  Accounting for Manufacturing Businesses
    1)   Cost Accounting
    2)   Job order costs
     3)   Variable and Fixed costs
    4)   Cost Volume relationships
    5)   Product Pricing strategies
H.  Budgeting
    1)   Master Budget
    2)   Standards and Variances
    3)   Non Financial Performance Measures
    4)   Performance analysis
I.  Capital Investment
    1)   Average Rate of Return
    2)   Net Present Value
    3)   Complicating Issues

Assignments:
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1.  Reading of textbook and other resources of 20-30 pages per week.
2.  Written homework of exercises, calculations, and analyses, 3-5 pages per week.
3.  Completion of projects using principles applied to business models.
4.  Case studies on a weekly basis.
5.  2-3 oral project presentations on accounting concepts.
6.  2-3 exams and final exam.

Methods of Evaluation/Basis of Grade.
Writing: Assessment tools that demonstrate writing skill and/or require students to select, organize and explain ideas in writing.Writing
20 - 30%
Written homework
Problem solving: Assessment tools, other than exams, that demonstrate competence in computational or non-computational problem solving skills.Problem Solving
20 - 30%
Case studies and projects
Skill Demonstrations: All skill-based and physical demonstrations used for assessment purposes including skill performance exams.Skill Demonstrations
10 - 20%
Presentations
Exams: All forms of formal testing, other than skill performance exams.Exams
20 - 40%
Exams and Final: Multiple choice, true/false, completion
Other: Includes any assessment tools that do not logically fit into the above categories.Other Category
0 - 5%
Attendance and participation


Representative Textbooks and Materials:
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Survey of Accounting, 6th Edition, Carl Warren, South-Western Publishing, 2013.

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